ACLs are on the free tier too.

Big difference in users and devices here. Tailscale might have a 3 user limit, but you can add up to 100 devices for free. So for me for example I have tailscale running in each and every docker container in my NAS. So each and every container can now act as a node on my tailnet. Users isn’t a big deal, any one node can activate funnel with a simple command and poof its available to the public. The convenience coupled with simplicity is what makes Tailscale so god damn good.